Avoidance of Double Taxation When Paying Russian Federation Taxes by Foreign Law Entities


	Taxes and Taxation Reference: Grigoriev, A. S. Avoidance of Double Taxation When Paying Russian Federation Taxes by Foreign Law Entities // Taxes and Taxation. 2012. № 1. P. 14-24. URL: https://en.nbpublish.com/library_read_article.php?id=59091 Grigoriev, A. S. Avoidance of Double Taxation When Paying Russian Federation Taxes by Foreign Law Entities Abstract: The article is devoted to the analysis of approaches to defi ning criteria for residency of physical entities and organizations for the purposes of taxation. The author of the article describes peculiarities of avoidance of double taxation with regard to foreign law entities. Keywords: studies of law, resident, representative establishment, taxation, setoff, entity, obligation, international, foreign, taxpayer. This article can be downloaded freely in PDF format for reading. Download article References 1. Variychuk E. K. K voprosu o sootnoshenii sub'ektivnykh prav i zakonnykh interesov v nalogovom prave 2. // Finansovoe pravo. 2009. №8. 3. Denisaev M. A. Nalogovaya pravosub'ektnost' inostrannogo yuridicheskogo litsa // Finansovoe pravo. 4. 2003. №1. 5. Kantor N. E., Kantor P. Yu. Kommentariy k Zakonu Rossiyskoy Federatsii “O prave grazhdan Rossiyskoy 6. Federatsii na svobodu peredvizheniya, vybor mesta prebyvaniya i mesta zhitel'stva v predelakh 7. Rossiyskoy Federatsii” (postateynyy). M.: Yustitsinform, 2004. 8. Kostikova E. A. Pravovoy status nalogoplatel'shchikov-organizatsiy. Avtoreferat dissertatsii na 9. soiskanie uchenoy stepeni k.yu.n. Saratov. 2001. S 10. Kuleshov A. V. Spetsifika deyatel'nosti inostrannykh yuridicheskikh lits cherez postoyannoe predstavi- 11. tel'stvo // Yuridicheskiy mir. 2002. №4. 12. Kucherov I. I. Mezhdunarodnoe nalogovoe pravo. M.: YurInfoR, 2007. 13. Meleshenko I. P. Primenenie printsipov rezidentstva i istochnika dokhoda k nalogooblozheniyu elek- 14. tronnoy kommertsii // Yurist. 2007. №10. SPS «Konsul'tant Plyus». 15. Model'naya konventsiya OESR v otnoshenii nalogov na dokhody i kapital // Finansovoe pravo zarubezh- 16. nykh stran: Issledovaniya, referaty, zakonodatel'nye akty / Pod red. A. N. Kozyrina. M., 2005. 17. Narezhnyy V. Postoyannoe predstavitel'stvo inostrannoy organizatsii v Rossiyskom nalogovom za- 18. konodatel'stve // Finansovaya gazeta. 2003. №4, 6, 7. SPS «Konsul'tant Plyus». 19. Pepelyaev S. G. Nalogovoe rezidenstvo fizicheskikh lits // Vash nalogovyy advokat. 2001. №1. SPS 20. «Konsul'tant plyus». 21. Sarkisov A. K. Ponyatie nalogoplatel'shchika - fizicheskogo litsa v rossiyskom i evropeyskom prave // 22. Administrativnoe i munitsipal'noe pravo. 2009. №11. 23. Sergienko R. A. Organizatsiya kak sub'ekt nalogovogo prava // Avtoreferat dissertatsii na soiskanie 24. uchenoy stepeni k.yu.n. Voronezh. 2003. 25. Sorokina E. Ya. Mezhdunarodno-pravoye aspekty sotrudnichestva gosudarstv v oblasti nalogooblozhe- 26. niya. Dissertatsiya na soiskanie uchenoy stepeni k.yu.n. M. 2000. 27. Udal'tsova N. G., Averchenko N. N. Osobennosti uplaty naloga na dokhody fizicheskikh lits po sdelkam, 28. zaklyuchennym brokerom // Pravo i ekonomika. 2010. №1. SPS «Konsul'tant Plyus». 29. Shakhmamet'ev A. A. Rezidentstvo v pravovom regulirovanii nalogooblozheniya fizicheskikh lits v 30. Rossiyskoy Federatsii // Sovremennoe pravo. 2008. №9. SPS «Konsul'tant Plyus». 31. cis.minsk.by

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Grigoriev, A. S. Avoidance of Double Taxation When Paying Russian Federation Taxes by Foreign Law Entities